posted on 2021-11-14, 01:17authored byDenton, Sarah
This paper analyses whether directors should owe a duty to understand their companies’ tax planning, and if so, what this duty should look like and whether this duty could successfully be implemented into New Zealand law. This paper then assesses whether it is in fact appropriate to impose on directors a duty to understand tax planning by comparing this duty to directors’ obligations and liabilities in other areas of regulation. Finally, this paper concludes that directors should owe a duty to understand their companies’ tax planning, but that this duty would be difficult to implement into New Zealand law.
History
Copyright Date
2013-01-01
Date of Award
2013-01-01
Publisher
Te Herenga Waka—Victoria University of Wellington
Rights License
Author Retains Copyright
Degree Grantor
Te Herenga Waka—Victoria University of Wellington
ANZSRC Type Of Activity code
970118 Expanding Knowledge in Law and Legal Studies